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据说中国留学生可以免税。
: p- v# ~8 O- ?, i记得报税的时候在line 256 上面要填写哦。/ v8 ?8 D' h2 P* K* }3 m
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf7 ^2 Y4 O1 R' W5 R0 h' h
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Canada-China Income Tax Agreement (signed on May 12, 1986). w1 X, }1 ~, U" F' A; D
0 p& X0 F& {. _( X2 y; E4 rArticle 19( c4 J& B# K: O! L) ^; }; b
Students
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4 P$ b5 X: w: [% N7 C1 d2 @Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting State. |
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